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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): contract settlements: letters of offer

General guidance on letters of offer can be found in the enquiry manual at EM6300 onwards. It is essential that the taxpayer understands precisely what they are signing up to, are fully informed and are willing, otherwise the contract will not be enforceable.

  • Issue a draft letter of offer to the taxpayer.

Letter of offer where no direction and decision made

  • Draft letter A

Letter of offer where direction and decision made

  • Draft letter B